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新租赁准则对快递业上市公司财务指标的影响研究 被引量:3

Research on the Impact of New Leasing Criteria on the Financial Indicators of Listed Companies in Express Industry
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摘要 随着全球经济的不断发展和进步,现如今租赁已经成为很多企业和公司进行融资的一种重要方法和手段,在市场经济中发挥着非常重要的作用。与此同时,租赁准则也在不断发生改变,能够更加真实地反映相应的市场经济活动。文章通过探讨和研究新租赁准则对快递业上市公司财务指标的影响,提出了相关的建议和对策,希望能够起到参考和借鉴的作用。 With the continuous development and progress of the global economy,leasing has become an important method and means for many enterprises to finance,which plays a very important role in the market economy.At the same time,lease accounting standards are constantly changing so that they can accurately reflect the corresponding market economic activities.This paper discusses and studies the impact of the new leasing criteria on the financial indicators of listed companies in the express industry,and puts forward relevant suggestions and countermeasures,hoping to make reference.
作者 郑振 ZHENG Zhen
出处 《当代会计》 2021年第2期92-94,共3页 Contemporary Accounting
关键词 新租赁准则 快递业上市公司 财务指标影响研究 New leasing criteria Listed companies in express industry Study on the impact of financial indicators
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